NATIONAL NON-DOMESTIC RATE
National Non-Domestic Rates are charged on NON-DOMESTIC properties which are included in the Rating List. The Rating List records the rateable value of each property. The rateable value is multiplied by a 'rate poundage', set annually by the Government to arrive at the amount payable. The poundage cannot by law rise by more than the amount of the increase in the retail prices index, except in a valuation year.

THE RATE POUNDAGE FOR 2000/2001 IS 41.6p.

Whilst West Lindsey District Council collects your rates, the money is paid into a central pool and distributed by the Government to each authority according to its adult population.


YOUR RATEABLE VALUE
An independent Valuation Officer of the Valuation Office Agency fixes the rateable value of non-domestic property in most cases. All non-domestic property is re-valued every five years and the valuation officer has just carried out a full revaluation which takes effect from 1.4.2000. The rateable value of a non-domestic property represents its annual open market retail value. For the purposes of this revaluation, the rental valuation date is based at 1.4.1998. The rateable values of all properties for which rates are paid to this authority are shown in the local rating list, a copy of which may be inspected at: Valuation Office Agency, Mill House, Brayford Side North, Lincoln. LN1 1YW Tel (01522)340300 or WLDC, The Guildhall, Gainsborough, Lincs. DN21 2XG Tel(01427)679777 or visit the VOA Website at www.voa.gov.uk.

TRANSITIONAL ARRANGEMENTS
Transitional arrangements will phase in the effect of significant changes in liability which arise from the 2000 revaluation of non-domestic property. Where appropriate these arrangements will operate until March 2005 (when all non-domestic property will be revalued again). There are limits on the percentage by which bills may increase and decrease each year. Special rules deal with changes in rateable values and the merger or splitting of existing properties.

CHARITABLE AND DISCRETIONARY RELIEF
Registered charities are entitled to 80% mandatory rate relief. The Council has decided that it will also grant an extra 20% discretionary relief to all registered charities within its area on premises used wholly or mainly for charitable purposes. Charities should apply to the Council in order to obtain relief. Organisations that are not registered charities, but are established for religious, social welfare, artistic, and educational or sporting/recreational purposes on a non-profit making basis, may apply to the Council for discretionary relief. The Council may reduce or remit the rate liability in whole or in part. For the purposes of applying its discretion to grant relief, the Council has produced a Policy Statement. If you consider that your organisation may qualify for relief please send for an application form and a copy of the policy statement from the address shown at the bottom of this page. Where relief has been granted it will not be necessary to reapply annually. However, the organisation must report any change in circumstances and will be required from time to time to confirm their continued entitlement.

RURAL RATE RELIEF
From 1/4/98, an occupied sole General Store or Post Office with a rateable value of less than £5,000 which is within a settlement in the Rural Settlement List will be automatically entitled to a 50% reduction to their rate bill. The whole or part of the remaining rate bill may be reduced at the Councils discretion. The Council also has the discretion to remit all or part of the rate bill on other properties within rural settlements, if the rateable value is £10,000 or less and the property is used for a purpose that benefits the local community. The government has considered the effects of the 2000 revaluation and is proposing to increase the rateable values (quoted above) to £6000 and £12000 effective from 1.4.00. If you consider that your business may qualify for relief please send for an application form and policy statement from the address shown at the bottom of this page.

Further information and application forms for any rate relief are available from West Lindsey District Council, PO Box 99, The Guildhall, Gainsborough, Lincs. DN21
2XQ. Tel 0845 0768168